Iowa Code 29A.60 – Property exempt from taxation
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Terms Used In Iowa Code 29A.60
- National guard: means the Iowa units, detachments and organizations of the army national guard of the United States, the air national guard of the United States, the army national guard, and the air national guard as those forces are defined in 10 U. See Iowa Code 29A.1
- Organization: means a command composed of two or more subordinate units and includes the state headquarters for both the army and the air national guard, one or more divisions, wings, brigades, groups, battalions, squadrons or flights as defined by an appropriate table of organization, a table of distribution or unit personnel document. See Iowa Code 29A.1
- Unit: means a military element of an organization whose structure is prescribed by competent authority such as a table of organization, table of distribution, or unit personnel document. See Iowa Code 29A.1
All personal and real property held and used for armory or military purposes shall be exempt from taxation; and it shall be lawful for any county or city which owns public utilities to grant to any organization or unit of the national guard, which is stationed in such place, the free use of such public utilities.